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Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: =?utf-8?Q?VAT_accounting_schemes_=E2=80=93_which_o?=
	=?utf-8?Q?ne_is_for_you=3F_?=
Date: Wed, 3 Jul 2024 10:05:50 +0100
Message-ID: <010b019077d7d142-04d25b0e-a034-4130-85ea-693d6db8f214-000000@eu-west-2.amazonses.com>
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1719997544129561981>




View in browser 
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Dear customer,

Take advantage of the VAT online support available – whatever your knowledge 
of VAT may be. Register for the following live webinars, during which you 
can ask questions using the on-screen text box:

VAT accounting schemes
We’ll be covering:


• 	the Cash Accounting Scheme
• 	the Flat Rate Scheme
• 	the Annual Accounting Scheme
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17199095472709&tid=cc-0_1719997544129561981&signature=15DA74FC6B15C31D3DCAAF94D6B2152F> 
Register here

VAT – using the Flat Rate Scheme
Join us and find out about:


• 	what the Flat Rate Scheme is and how you can use the scheme
• 	when you can reclaim VAT for capital expenditure
• 	what to do if you have more than one business
• 	how to fill in your VAT return
• 	record keeping
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17199095472711&tid=cc-0_1719997544129561981&signature=15DA74FC6B15C31D3DCAAF94D6B2152F> 
Register here

VAT – the basics and the VAT return
During this live webinar, we’ll be discussing:


• 	what VAT is and charging VAT
• 	standard VAT accounting
• 	paying your VAT bill
• 	what to do if you make a mistake
• 	cancelling your VAT registration

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17199095472712&tid=cc-0_1719997544129561981&signature=15DA74FC6B15C31D3DCAAF94D6B2152F> 
Register here

Please note that the webinars above won’t be covering other VAT accounting 
schemes, or how to deal with VAT when trading with other countries.

You’ll also find short videos on our playlist ' 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17199095472701&tid=cc-0_1719997544129561981&signature=15DA74FC6B15C31D3DCAAF94D6B2152F> 
Registering for and paying VAT' – available on HMRC’s YouTube channel.

Don’t miss out! Subscribe to 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17199095472703&tid=cc-0_1719997544129561981&signature=15DA74FC6B15C31D3DCAAF94D6B2152F> 
HMRC’s YouTube channel and you’ll be the first to know about our new videos.

Yours faithfully
HM Revenue and Customs











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Stay safe online
For more information, please search 'avoid and report internet scams and 
phishing' on GOV.UK.

HMRC app
You can download the HMRC app on your mobile to get information about your 
tax, income, tax codes, National Insurance and any benefits paid by HMRC. 
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Find out what the app can do and how to download it on GOV‌‌‌.UK.

HMRC’s help and support email service
To make changes to your topic subscriptions or to unsubscribe please go to 
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our email portal or click on the link below. Please note, by unsubscribing 
from this service you may continue to receive emails from other HMRC 
services.


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Further support  | 
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<table style=3D"width:600px; max-width: 600px!important;" =
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
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<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear =
customer,</span><br><br>Take advantage of the VAT online support =
available =E2=80=93 whatever your knowledge of VAT may be. Register for =
the following live webinars, during which you can ask questions using =
the on-screen text box:<br><br><span style=3D"font-size: =
18px;"><strong>VAT accounting schemes</strong></span><br>We=E2=80=99ll =
be covering:=C2=A0<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the Cash Accounting Scheme</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the Flat Rate Scheme</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the Annual Accounting Scheme</span> =C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472709&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register here</span></a>=C2=A0<br><br><span =
style=3D"font-size: 18px;"><strong>VAT =E2=80=93 using the Flat Rate =
Scheme<br></strong></span>Join us and find out about:</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">what the Flat Rate Scheme is and how you can use the =
scheme</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">when you can reclaim VAT for capital expenditure</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">what to do if you have more than one business</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">how to fill in your VAT return</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">record keeping</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472711&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">=EF=BB=BFRegister =
here</span></a>=C2=A0<br><br><span style=3D"font-size: =
18px;"><strong>VAT =E2=80=93 the basics and the VAT =
return<br></strong><span style=3D"font-size: 16px;">During this live =
webinar, we=E2=80=99ll be =
discussing:</span><strong>=C2=A0</strong></span></span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">what VAT is and charging VAT</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">standard VAT accounting</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">paying your VAT bill</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">what to do if you make a mistake</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">cancelling your VAT registration<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472712&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register here</span></a><br><br><span =
style=3D"font-size: 18px;"><span style=3D"font-size: 16px;">Please note =
that the webinars above won=E2=80=99t be covering other VAT accounting =
schemes, or how to deal with VAT when trading with other =
countries.=C2=A0<br><br>You=E2=80=99ll also find short videos on our =
playlist '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472701&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Registering for and paying VAT</span></a>' =
=E2=80=93 available on HMRC=E2=80=99s YouTube =
channel.<br><br>Don=E2=80=99t miss out! Subscribe to <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472703&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube channel</span></a> and =
you=E2=80=99ll be the first to know about our new =
videos.=C2=A0<br><br>Yours faithfully<br>HM Revenue and =
Customs</span></span></span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px =
!important;mso-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

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</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separa=
te;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" style=3D"min-height: auto; margin: 0 =
auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" =
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<tr class=3D"social_icons_tr">
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<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472700&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2=
_cut_16988454600130.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"34" height=3D"40" alt=3D"GOV.UK website" =
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</tr>
</tbody>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
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<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472700&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2=
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</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472713&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"38" height=3D"40" alt=3D"YouTube" =
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</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
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class=3D"show_div">
<a =
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nkw=3Dnotrack&linkid=3D17199095472713&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472702&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrcco=
mmunityforums_16978005155602.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"178" height=3D"40" alt=3D"HMRC Community =
Forums" border=3D"0" id=3D"kkfbzcbdq0c" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472702&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img width=3D"178" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrcco=
mmunityforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472704&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
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text-decoration:none;" width=3D"30" height=3D"40" alt=3D"X" border=3D"0" =
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</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472704&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
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<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-top: 10px; padding-bottom: 6px;">
 <span style=3D"font-size: 18px; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span =
style=3D"font-size: 16px;">For more information, please search 'avoid =
and report internet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span =
style=3D"font-size: 18px; color: #000000;"><strong>HMRC =
app</strong></span><br>You can download the HMRC app on your mobile to =
get information about your tax, income, tax codes, National Insurance =
and any benefits paid by HMRC. <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472705&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline;">Find =
out</span></a><span style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what =
the app can do and how to download it on =
GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span =
style=3D"font-size: 18px;"><strong>HMRC=E2=80=99s help and support email =
service</strong></span><br><span style=3D"font-size: 16px;"><span =
style=3D"color: rgb(0, 0, 0);">To make changes to your topic =
subscriptions or to unsubscribe please go to <a style=3D"color: rgb(0, =
0, 0); text-decoration: none;" =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472706&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F"><span =
style=3D"text-decoration: underline;">our email portal</span></a> or =
click on th</span>e link below.=C2=A0Please note, by unsubscribing from =
this service you may continue to receive emails from other HMRC =
services.</span></span><br>
</td>
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: center; line-height: 20px; =
padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472707&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC =
Privacy Notice</span></a> =C2=A0| =C2=A0<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472710&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17199095472708&tid=3Dcc-0_1719997544129561981&sign=
ature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support</span></a> =C2=A0| =C2=A0<a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1719997544129561981&unsub_type=3D1&store=3De=
mail&signature=3D15DA74FC6B15C31D3DCAAF94D6B2152F" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Unsubscribe=EF=BB=BF</span></a></span><br>
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margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
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